Principles of Accounting 1.docx -...

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UNIT 1: THE ACCOUNTINGCYCLEoUnit 1 Study PlanChapter 1: What is Accountingo1.1 Introduction: What isAccountingo1.2 Accounting Definedo1.3 Users of AccountingInformationo1.4 Types of Businesses andBusiness Activitieso1.5 Ethics in AccountingoExercises: Chapter 1Chapter 2: Accounting Principlesand PracticesoIntroduction: AccountingPrinciples and Practiceso2.1 GAAP - GenerallyAccepted Accounting Principleso2.2 Account Typeso2.3 The Basic AccountingEquationo2.4 Financial Statementso2.5 Accounting in theHeadlinesoGlossary: Lesson 2oExercises: Chapter 2Chapter 3: The Accounting CycleoIntroduction: The AccountingCycleo3.1 The Accounting Cycleo3.2 Accounts, Journals,Ledgers, and Trial Balanceo3.3 General Rules for Debitsand Creditso3.4 Journal Entrieso3.5 Posting to the GeneralLedgero3.6 Preparing a Trial BalanceoGlossary: Lesson 3oDebit and Credit ReviewoExercises: Chapter 3Chapter 4: Completion of theAccounting Cycleo4.1 The Accrual Basis andCash Basis of Accountingo4.2 Classes and Types ofAdjusting Entrieso4.3 Adjusting for AccruedItemso4.4 Adjusting for DeferredItemso4.5 Preparing an AdjustedTrial Balanceo4.6 Preparing FinancialStatementso4.7 Closing Entrieso4.8 Accounting in theHeadlinesoGlossary: Completing theAccounting CycleoExercises: Chapter 4
UNIT 2: ACCOUNTING FORMERCHANDISERSoUnit 2 Study PlanChapter 5: Accounting For aMerchandising Enterpriseo5.1 Merchandising Businesso5.2 Merchandise Inventoryo5.3 Buyer Entries underPerpetual Methodo5.4 Seller Entries underPerpetual Inventory MethodoGlossary: Accounting for aMerchandising EnterpriseoExercises 5Chapter 6: Inventory ValuationMethodso6.1 Merchandise Inventoryo6.2 Inventory Methods underPerpetual Inventory Methodo6.4 Effects of ChoosingDifferent Inventory Methodso6.5 Lower of Cost or MarketRuleo6.6 Internal Control Issuesand Procedures for InventoryoExercises 6Chapter 7: Financial Reporting fora Merchandising Enterpriseo7.1 Adjusting Entries for aMerchandising Companyo7.2 Merchandising FinancialStatementso7.3 Journalizing ClosingEntries for a Merchandising Enterpriseo7.4 Impacts of InventoryErrors on Financial Statementso7.5 Accounting in theHeadlinesoExercises 7UNIT 3: ASSETSoUnit 3 Study PlanChapter 8: Cash and InternalControlo8.1 Internal Control Structureo8.2 Cash and Internal Controlo8.3 Petty Casho8.4 Preparing a BankReconciliationo8.5 Accounting in theHeadlinesoExercises 8Chapter 9: Receivableso9.1 Receivableso9.2 Subsidiary Ledgers andControl Accountso9.3 Direct Write-Off andAllowance Methodso9.4 Estimating Bad Debtso9.5 Accounting for CreditCard Saleso9.6 Accounting for NotesReceivableoExercises 9

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Term
Spring
Professor
N/A
Tags
Balance Sheet, Generally Accepted Accounting Principles, credit accounts

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